Regarding an examination of management discussion and analysis (MD&A), the independent accountant O Must have audited the latest quarterly and annual financial statements issued by the company. O None of the above/below statements are true; AICPA standards do not permit the performance of such engagements. Does not need to have audited the latest annual financial statements as long as the auditor is satisfied with the competence and independence of the firm that performed the audit O Must have audited the latest annual financial statements covered by the MD&A presentation